How to navigate the ACA employer mandate

What is the Employer Mandate?“Employer Shared Responsibility Provision” “Pay or Play Provision”... Coverage Requirement“ Under the Affordable Care Act’s employer shared responsibility pr

What is the Employer Mandate?

“Employer Shared Responsibility Provision”

“Pay or Play Provision”

Coverage Requirement

“ Under the Affordable Care Act’s employer shared responsibility provisions, certain employers (ALE’s) must either offer minimum essential coverage that is

affordable and that provides minimum value to their

full-time employees (and their dependents), or potentially make an employer shared responsibility

payment to the IRS ”

—IRS.gov

Provide qualifying

health coverage to your

full time employees

Submit 1095-C and 1094-C

Does it apply to my company?

Applicable Large Employer (ALE)

• Average of 50 or more full-time employees per month

• Includes full-time equivalents and seasonal

employees

• Based on the prior calendar year

Definition of ALE

• Average of 30 or more hours per week (or

130 hours per month)

• Full time equivalent = total number of

non-full time hours/120

• May not match your company’s definition of

full time

Definition of full time

• Sum of full-time employees + equivalents (for the year) / 12

• Round down to the next lowest whole

number

• New company and seasonal worker

exceptions

Transition relief may apply

to your company if you had

50-99 employees in 2014.

How do I report to the IRS?

Navigating the 1094-C and 1095-C

• One per company

• Summary of ACA methods (including transition relief)

• Monthly % of full time employees who received offer

of qualifying coverage

1094-C

• One per employee - like a W-2 for benefits

• Monthly codes based on coverage offered, cost, and safe harbors

• Dependents enrollment information insured only)

(self-1095-C

• Updated deadlines on December 28th

• Furnish 1095-C to employees by March 31st

• File 1094-C and 1095-C’s to IRS by May 31st

(paper filing) or June 30th (e-filing)

Deadlines

How BambooHR can help

ACA Features

We're not ACA consultants, but we are employee data

where we can.

Features that will help you

with the employer mandate:

ACA employment status tracking

New benefits tracking ACA benefits and employment status reports Download 1095-C (Part I auto-filled)

ACA help article

Check out our help

official ACA resources.

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